A879

Excludes from New Jersey gross income tax income of certain related survivors of members of United States military who die in active duty.

The bill excludes from the New Jersey gross income tax all amounts of income otherwise taxable that are received by certain residents who are related survivors of members of the United States military who die in active duty. Those who qualify are a surviving spouse or unmarried surviving children of a resident of New Jersey who has died or shall die while in active service as a member of the Armed Forces of the United States, if such death occurred while serving in a combat zone or a qualified hazardous duty area during a period of combatant activities in the Armed Forces of the United.